https://www.taxtmi.com/caselaws?id=192389 While deciding stay or waiver-cum-stay in a pending statutory appeal, the authority must consider both prima facie merits and the applicant's financial hardship; an onerous deposit condition may make the appeal illusory. The discretion to grant interim protection must be exercised judicially on sound principles, not mechanically. Applying that approach, the order was modified and greater interim protection was granted, with most of the disputed tax stayed and only a limited deposit required, backed by security for the balance. en-us Wed, 09 Mar 2011 00:00:00 +0530 Mon, 29 May 2017 14:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192389 While deciding stay or waiver-cum-stay in a pending statutory appeal, the authority must consider both prima facie merits and the applicant's financial hardship; an onerous deposit condition may make the appeal illusory. The discretion to grant interim protection must be exercised judicially on sound principles, not mechanically. Applying that approach, the order was modified and greater interim protection was granted, with most of the disputed tax stayed and only a limited deposit required, backed by security for the balance. Case-Laws VAT and Sales Tax Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192389